KONSEP AKUNTANSI DALAM ISLAM

  • Syai’in FAI UNIVERSITAS HASYIM ASY’ARI TEBUIRENG, JOMBANG
  • Abdullah Afif FAI UNIVERSITAS HASYIM ASY’ARI TEBUIRENG, JOMBANG

Abstract

This article aims at discussing accounting concepts in Islam. The basic
concept of accounting has been explained in the al-Qur'an Surat al-Baqarah
verse 282 which contains an obligation to record non-cash transactions. The
development of Islamic governments to the Middle East, Africa and Asia in the
era of Umar Bin Khatab, second chaliph, has increased state revenues and
expenditures. Mu'amalah activities there are various types of shari'ah
transactions that have been implemented since the time of the Prophet until now.
The shari'ah transactions include buying and selling transactions, service
transactions, and transactions in the form of cooperation.

Keywords: Muamalah, Accountancy, Registration

Published
2019-07-02